A color filter substrate, a method for manufacturing the same, and a liquid crystal display (LCD) panel using the same are provided. The color filter substrate includes a base material, a filter structure, and a common electrode layer. The filter structure includes a sheltering matrix and a plurality of color filter layers. The sheltering matrix disposed above the base material includes a black resin layer and a conducting material layer. The black resin layer has a plurality of openings for exposing a partial surface of the base material. The conducting material layer is disposed on the black resin layer. The color filter layers are disposed in the plurality of openings of the black resin layer. The common electrode layer is disposed on the filter structure.